树形成本核算在机车车辆企业的应用

Study on Cost Accounting of Locomotive & Rolling Company Based on BOM

机车车辆产品结构复杂,成本核算成为一项繁杂的工作。提出建立以产品BOM为主线的成本核算模型,并对成本核算过程进行了研究和阐述。验证了机车车辆行业采用产品树形成本核算模型的有效性和实用性。

For product structure of locomotive is complex,so cost accounting has become a complicated task.In this paper,a cost accounting model based on product BOM is put forward,and the cost accounting process is studied.This paper proves that the cost accounting model based on product BOM in locomotive and rolling company is effectiveness.